T22-0013 - Application of NIIT to Trade or Business Income of Certain High-Income Individuals in H.R.5376, by Expanded Cash Income Level, 2023
Table shows the change in the distribution of federal taxes, by expanded cash income level in 2023, of a provision in H.R.5376, The Build Back Better Act as passed by the House, to apply the net investment income tax (NIIT) to the trade or business income of certain high-income taxpayers.
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/t22-0013.gif)